Cousins v. Internal Revenue Service (In Re Cousins)

MEMORANDUM OPINION

MARK W. VAUGHN, Chief Judge.

The Court has before it the motion for summary judgment filed by the Plaintiffs, Wayne Cousins (d/b/a Cousins Gardens) and Mary Cousins (“Debtors”), and the cross-motion for summary judgment filed by the Defendant, the United States of America (“IRS”). The parties jointly filed an agreed stipulation of facts and subsequently filed memoranda of law in support of their respective positions. For the reasons discussed below, the Court denies the IRS’s motion for summary judgment and grants the Debtors’ motion for summary judgment.

This Court has…